Separate component of stockholders’ equity

1) that are accounted for at amortized cost, NOT fair value, are

A. trading debt securities
B. held-to-maturity debt securities
C. available-for-sale debt securities
D. never-sell debt securitie

2) by a corporation which are accounted for by recognizing unrealized holding gains or losses as other comprehensive income and as a separate component of stockholders’ equity are

A. where a company has holdings of less than 20%
B. where a company has holdings of less than 20%
C. securities where a company has holdings of between 20% and 50%
D. securities where a company has holdings of more than 50%